PERAN KEPALA DESA DALAM MENINGKATKAN KEPATUHAN PAJAK BUMI DAN BANGUNAN: STUDI DI DESA NANGA WERA KABUPATEN BIMA
Keywords:
Pajak Bumi dan Bangunan, Kepala Desa, Sosialisasi Pajak, Kepatuhan Fiskal, Pemerintahan Desa, Literasi Pajak, Administrasi Publik
Abstract
Penelitian ini bertujuan mengkaji peran kepala desa dalam membangun kesadaran dan meningkatkan kepatuhan masyarakat terhadap kewajiban pembayaran Pajak Bumi dan Bangunan (PBB) di Desa Nanga Wera. Kajian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi partisipatif, serta studi dokumentasi. Fokus analisis diarahkan pada strategi komunikasi fiskal dan model penyuluhan yang dijalankan oleh kepala desa, serta bagaimana respons warga terbentuk sebagai implikasi dari interaksi tersebut. Hasil penelitian menunjukkan bahwa penyuluhan yang dilakukan kepala desa, baik melalui forum formal maupun informal, berkontribusi terhadap peningkatan kesadaran fiskal. Dalam pelaksanaanya, efektivitas sosialisasi terhambat oleh minimnya dukungan dari aparat pajak formal, ketiadaan media visual, dan keterbatasan kapasitas administratif. Kepala desa berperan ganda sebagai komunikator kebijakan sekaligus pendidik fiskal, meskipun tanpa dukungan teknis yang memadai. Diskusi dengan tokoh masyarakat turut membantu membentuk norma sosial pajak, tetapi masih bersifat elitis dan tidak merata. Ketidakterjangkauan informasi visual memperkuat ketimpangan literasi fiskal antarwarga. Temuan ini menekankan pentingnya kolaborasi antara desa dan otoritas pajak dalam menciptakan sistem sosialisasi yang lebih adaptif dan berkelanjutan. Penelitian ini memperkaya kajian administrasi publik dengan menekankan pentingnya pendekatan berbasis kepemimpinan lokal dalam membangun budaya kepatuhan fiskal di perdesaan.
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References
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Hariandja, F. (2020). Pajak Daerah Dan Restribusi Daerah (PDRD) Dikaitkan Dengan Pertumbuhan Investasi. Jurnal Suara Hukum, 2(2), 154. https://doi.org/10.26740/jsh.v2n2.p154-183
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Indratno, I., Ferbiyandani, M. R., Pratama, A., & Jannah, M. R. (2024). Assessment of the Cultural Landscape Identity for Rawabogo Tourism Village Development in Bandung Regency – Indonesia. Evergreen, 11(2), 1089–1102. https://doi.org/10.5109/7183411
Krysovatyy, A., Desyatnyuk, O., & Tkachyk, F. (2022). Theoretical Logos of Fiscal Decentralization in the Conditions of Permanent Transformation of Interbudgetary Relations. Financial and Credit Activity Problems of Theory and Practice, 2(43), 63–70. https://doi.org/10.55643/fcaptp.2.43.2022.3630
Kusumastuti, D., & Musa, H. G. (2023). Enhancing Local Revenue With Land and Construction Tax Incentives: Fair and Balanced Tax Approaches. Jlej, 1(3), 170–184. https://doi.org/10.62264/jlej.v1i3.11
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. SAGE Publications.
Maličká, L. (2021). Financial Autonomy of Local Governments in the Slovak Republic: A Panel Data Investigation. Ekonomický Časopis, 69(7), 669–686. https://doi.org/10.31577/ekoncas.2021.07.01
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Saptono, P. B., & Mahmud, G. (2023). Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia. Public Finance Review, 51(6), 782–837. https://doi.org/10.1177/10911421231191961
Senawi, A., & Osmadi, A. (2023). Property Tax Reassessment Among Local Authorities: The Implementation and Its Key Challenges. Journal of Financial Management of Property and Construction, 29(1), 152–167. https://doi.org/10.1108/jfmpc-04-2022-0022
Senawi, A., Osmadi, A., & Nor Azalina Yusnita Abd Rahman. (2022). Evaluating Determinants of Property Tax Reassessment: Malaysian Practitioners’ Preliminary Observations. Planning Malaysia, 20. https://doi.org/10.21837/pm.v20i21.1118
Storonyanska, I., Patytska, K., Medynska, T., Benovska, L., Kliuchnyk, L., & Nestor, O. Y. (2023). Systemic Prerequisites for Shaping the Local Budgets’ Tax Revenue: The Case Study of Developed Countries. Financial and Credit Activity Problems of Theory and Practice, 6(53), 58–69. https://doi.org/10.55643/fcaptp.6.53.2023.4204
Taffon, P., Rossi, G., Kindermans, J.-M., Bergh, R. V. d., Nguon, C., Debackere, M., Vernaeve, L., Smet, M. D., & Venables, E. (2018). ‘I Could Not Join Because I Had to Work for Pay.’: A Qualitative Evaluation of Falciparum Malaria Pro-Active Case Detection in Three Rural Cambodian Villages. Plos One, 13(4), e0195809. https://doi.org/10.1371/journal.pone.0195809
Ummah, K., & Choiriyah, I. U. (2023). Implementation of E-Government Through the Sidoarjo Regency Electronic Office Manuscript Application (E-Buddy) (Case Study in Kajeksan Village Government, Tulangan District, Sidoarjo Regency). Birci. https://doi.org/10.33258/birci.v6i1.7494
Yin, R. K. (2011). Qualitative research from start to finish. The Guilford Press.
Zulkifli, N. A. A., Azis, S. S. A., Saliman, N. S. S., & Maimun, N. H. A. (2021). Factors Causing Failure in Completing Reassessment Work Among Appointed Valuation Firms. Planning Malaysia, 19. https://doi.org/10.21837/pm.v19i17.992
Ahmadu, A. S., & Nukpezah, J. A. (2022). Disasters, Jurisdictional Vulnerability, and Local Tax Revenues. Public Administration Quarterly, 46(2), 129–154. https://doi.org/10.37808/paq.46.2.3
Al’libani, R. R., Prayoga, I. A., & Mulyana, A. (2024). Efektivitas Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Wilayah Kerja UPTD Pelayanan Pajak Daerah Wilayah III Ciparay. Riggs Journal of Artificial Intelligence and Digital Business, 3(3), 47–55. https://doi.org/10.31004/riggs.v3i3.1535
Alvarez, S. G., & Pennington‐Cross, A. (2023). Heterogeneity in Property Tax Capitalization: Evidence From Municipalities in Wisconsin. Real Estate Economics, 51(5), 1285–1314. https://doi.org/10.1111/1540-6229.12430
Beeri, I., Zaidan, A., & Zeedan, R. (2021). Willingness to Pay Taxes Through Mutual Trust: The Effect of Fairness, Governability,tax‐enforcementand Outsourcing on Local Tax Collection Rates. Governance, 35(4), 1229–1252. https://doi.org/10.1111/gove.12662
Bischoff, I., & Wimberger, A. (2023). Local Land Taxes and Social Media Adoption in Local Governments: Evidence From the German State of Hesse. Journal of Public Finance and Public Choice, 38(2), 234–262. https://doi.org/10.1332/251569121x16801683769931
Bradbury, J. C. (2022). Does Hosting a Professional Sports Team Benefit the Local Community? Evidence From Property Assessments. Economics of Governance, 23(3–4), 219–252. https://doi.org/10.1007/s10101-022-00268-z
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101.
Chen, X. (2022). How Does Local Autonomy Shape the Revenues of Small Municipalities? Evidence From Illinois Home Rule Municipalities. Chinese Public Administration Review, 13(1–2), 75–86. https://doi.org/10.1177/15396754221104381
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). SAGE Publications.
Determinants of Compliance Property Taxpayers: Analysis With Structural Equation Model. (2021). Qas, 22(185). https://doi.org/10.47750/qas/22.185.11
Elliott, C. (2022). Taxation and Accountability in Local Government: A Democratic Deficit in Andhra Pradesh. Studies in Indian Politics, 10(2), 201–213. https://doi.org/10.1177/23210230221135826
Eprilianto, D., Sari, Y. K., Ma’ruf, M., Pradana, G., Lasmijan, & Febrianti, E. (2023). Village Community Empowerment Through Sustainable Food Program in Realizing Sustainable Agriculture. Iop Conference Series Earth and Environmental Science, 1275(1), 012022. https://doi.org/10.1088/1755-1315/1275/1/012022
Febriyani, A. (2025). Tingkat Kepatuhan Masyarakat Terhadap Pembayaran PBB : Perspektif Sosial Dan Budaya. Jupiekes, 3(3), 64–70. https://doi.org/10.59059/jupiekes.v3i3.2584
Gobey, M., & Matikonis, K. (2019). Small Business Property Tax Reductions and Job Growth. Small Business Economics, 56(1), 277–292. https://doi.org/10.1007/s11187-019-00219-9
Ḥamzah, A., Rahayu, A. L., Khaerunnisa, H. F., Riska, R., & Aulia, D. H. (2023). Factors Affecting Community Participation in Paying Land and Building Tax in Kuningan Regency. Jambura Equilibrium Journal, 5(1), 9–16. https://doi.org/10.37479/jej.v5i1.16887
Hariandja, F. (2020). Pajak Daerah Dan Restribusi Daerah (PDRD) Dikaitkan Dengan Pertumbuhan Investasi. Jurnal Suara Hukum, 2(2), 154. https://doi.org/10.26740/jsh.v2n2.p154-183
Hernandi, A., Meilano, I., Saptari, A. Y., Suwardhi, D., Abdulharis, R., Handayani, A. P., Nurmaulia, S. L., Putri, N., Widyastuti, R., Merdekawati, P., & Cahyani, F. N. (2025). Fair Taxes, Better Revenue: A Case Study on Spatial Approaches to Land Taxation in Lebak Regency, Indonesia. Land, 14(1), 125. https://doi.org/10.3390/land14010125
Indratno, I., Ferbiyandani, M. R., Pratama, A., & Jannah, M. R. (2024). Assessment of the Cultural Landscape Identity for Rawabogo Tourism Village Development in Bandung Regency – Indonesia. Evergreen, 11(2), 1089–1102. https://doi.org/10.5109/7183411
Krysovatyy, A., Desyatnyuk, O., & Tkachyk, F. (2022). Theoretical Logos of Fiscal Decentralization in the Conditions of Permanent Transformation of Interbudgetary Relations. Financial and Credit Activity Problems of Theory and Practice, 2(43), 63–70. https://doi.org/10.55643/fcaptp.2.43.2022.3630
Kusumastuti, D., & Musa, H. G. (2023). Enhancing Local Revenue With Land and Construction Tax Incentives: Fair and Balanced Tax Approaches. Jlej, 1(3), 170–184. https://doi.org/10.62264/jlej.v1i3.11
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. SAGE Publications.
Maličká, L. (2021). Financial Autonomy of Local Governments in the Slovak Republic: A Panel Data Investigation. Ekonomický Časopis, 69(7), 669–686. https://doi.org/10.31577/ekoncas.2021.07.01
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Saptono, P. B., & Mahmud, G. (2023). Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia. Public Finance Review, 51(6), 782–837. https://doi.org/10.1177/10911421231191961
Senawi, A., & Osmadi, A. (2023). Property Tax Reassessment Among Local Authorities: The Implementation and Its Key Challenges. Journal of Financial Management of Property and Construction, 29(1), 152–167. https://doi.org/10.1108/jfmpc-04-2022-0022
Senawi, A., Osmadi, A., & Nor Azalina Yusnita Abd Rahman. (2022). Evaluating Determinants of Property Tax Reassessment: Malaysian Practitioners’ Preliminary Observations. Planning Malaysia, 20. https://doi.org/10.21837/pm.v20i21.1118
Storonyanska, I., Patytska, K., Medynska, T., Benovska, L., Kliuchnyk, L., & Nestor, O. Y. (2023). Systemic Prerequisites for Shaping the Local Budgets’ Tax Revenue: The Case Study of Developed Countries. Financial and Credit Activity Problems of Theory and Practice, 6(53), 58–69. https://doi.org/10.55643/fcaptp.6.53.2023.4204
Taffon, P., Rossi, G., Kindermans, J.-M., Bergh, R. V. d., Nguon, C., Debackere, M., Vernaeve, L., Smet, M. D., & Venables, E. (2018). ‘I Could Not Join Because I Had to Work for Pay.’: A Qualitative Evaluation of Falciparum Malaria Pro-Active Case Detection in Three Rural Cambodian Villages. Plos One, 13(4), e0195809. https://doi.org/10.1371/journal.pone.0195809
Ummah, K., & Choiriyah, I. U. (2023). Implementation of E-Government Through the Sidoarjo Regency Electronic Office Manuscript Application (E-Buddy) (Case Study in Kajeksan Village Government, Tulangan District, Sidoarjo Regency). Birci. https://doi.org/10.33258/birci.v6i1.7494
Yin, R. K. (2011). Qualitative research from start to finish. The Guilford Press.
Zulkifli, N. A. A., Azis, S. S. A., Saliman, N. S. S., & Maimun, N. H. A. (2021). Factors Causing Failure in Completing Reassessment Work Among Appointed Valuation Firms. Planning Malaysia, 19. https://doi.org/10.21837/pm.v19i17.992
Published
2025-12-30
How to Cite
Firdaus, Ramadoan, S., & Akhyar. (2025). PERAN KEPALA DESA DALAM MENINGKATKAN KEPATUHAN PAJAK BUMI DAN BANGUNAN: STUDI DI DESA NANGA WERA KABUPATEN BIMA. Al-Ittihad: Jurnal Pemikiran Dan Hukum Islam, 11(2), 125-137. https://doi.org/10.61817/ittihad.v11i2.313
Section
Articles
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